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April 2011

(2011) 21 STR 289 (Tri. Chennai) – Textech International (P) Ltd. vs. CCE, Chennai

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Rebate claim by exporter not deniable on the ground of non-registration – Remanded for fresh adjudication.

Facts:
Department denied the rebate claim of the appellant, an exporter, on the ground that the same pertained to the period prior to registration under the service tax law.

Held:
Only a person liable to pay service tax needs to take registration under the service tax law. The exporter was not required to take registration mandatorily. Moreover, penalty for non-registration was only Rs.1,000/- as against rebate claim of over Rs.3,50,000/-. Tribunal remanded the rebate claim to the adjudicating authority for fresh adjudication.

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